Source code for cadrumo.domain.iva.refund_eligibility

"""Modelo 303 refund (devolución) disposition eligibility.

A negative Modelo 303 result may be elected as a refund — fichero "Tipo de
declaración" code ``D`` (solicitud de devolución) — only when the taxpayer is
inscribed in the Registro de devolución mensual (REDEME, art. 30 RD 1624/1992),
which makes a monthly refund available *every* period, OR when the period is the
last filing period of the year (the annual liquidación). Outside those two cases
the only lawful negative disposition is compensación — code ``C``, a credit
carried forward. The operator may always carry forward; the refund is the gated
election.

This module is the law-determined eligibility gate of the REDEME company refund
schema. It is a pure predicate over the typed ``redeme_enrolled`` axis and the
:class:`~core.period.Period` — it raises no error and resolves no locale, so it has
no dependency on the result-disposition serialization framework or on operator
message catalogues; a consumer layers the operator-facing election + refusal on
top. The ``reason`` it returns is a machine code, not operator-facing prose.

Legal basis: RD 1624/1992 (RIVA) art. 30 (Registro de devolución mensual);
Ley 37/1992 (LIVA) art. 116 (the monthly-refund right of an inscribed taxpayer).
"""

from __future__ import annotations

from ...core.period import Period
from ..calculations.registry.refund_eligibility import resolve_refund_eligibility_policy_for_period



[docs]
def is_last_filing_period_of_year(period: Period) -> bool:
    """Return whether ``period`` is the last Modelo 303 filing period of its year."""
    return resolve_refund_eligibility_policy_for_period(period).is_final_period(period)




[docs]
def refund_disposition_available(*, redeme_enrolled: bool, period: Period) -> bool:
    """Return whether a refund (devolución, ``D``) may be elected for a negative result.

    ``True`` iff the taxpayer is REDEME-inscribed (art. 30 RD 1624/1992 — monthly
    refund, available every period) OR ``period`` is the last filing period of the
    year (the annual refund, Ley 37/1992 art. 116). Otherwise only compensación
    (``C``) is lawful and this returns ``False``.
    """
    return redeme_enrolled or is_last_filing_period_of_year(period)